AADE has extended the deadline for filing GloBE Information Returns (GIR) and related notifications, giving multinational enterprise groups additional time to comply with their first reporting obligations under the EU Minimum Taxation Directive (2022/2523).
Greece has extended the deadline for submitting GloBE Information Returns (GIR) for fiscal years ending on or before 31 March 2025, with in-scope entities now required to file by 30 October 2026 under Decision A.1131/2026 issued on 29 June 2026.
The Independent Authority for Public Revenue (AADE) said the extension applies to the top-up tax information return (GIR) introduced under the EU Minimum Taxation Directive (2022/2523) for multinational enterprise groups and large domestic groups subject to the Pillar Two global minimum tax.
The same deadline has also been granted for the related notification requirement.
According to AADE, the extension is intended to support the first-time implementation of the filing obligation, allowing liable entities that are members of multinational enterprise groups additional time to meet both the return and notification requirements.